Question 1

To reconcile a general ledger tax liability account balance, verify all of the following items EXCEPT:

Options :

A : Entries from company accountants

B : Checks issued by accounts payable

C : Account entries against the payroll register

D : Account activity against the quarterly returns

Answer: A

Question 2

Payroll standard operating procedures should be updated no less frequently than:

Options :

A : Annually

B : Quarterly

C : When revising workflow

D : When management changes

Answer: C

Question 3

Under the FLSA, all of the following categories are defined as "white-collar" exemptions EXCEPT:

Options :

A : Executive

B : Administrative

C : Outside Sales

D : Computer Hardware Operators

Answer: D

Question 4

All of the following workflow mapping descriptions are correct EXCEPT:

Options :

A : Logical thought processes must include every step with nothing assumed

B : Depictions and descriptions of sequences of operations of connected steps

C : Where each step follows the last without delay or gap and ends just prior to the next

D : When specifications detail the quality and level to be performed by one group for another

Answer: D

Question 5

Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?

Options :

A : Social Security Card

B : U.S. Passport

C : Voters Registration Card

D : Drivers License

Answer: B

Free FPC-Remote Mock Exam – Practice Online Confidently